https://www.taxtmi.com/circulars?id=10066 Finance Act, 1968 replaced the Section 114 rebate regime with Section 80T, converting relief on capital gains from an average-rate rebate to a straight deduction; capital gains reduced by the Section 80T deduction are to be included in total income. en-us Mon, 30 Jul 1973 00:00:00 +0530 Fri, 17 Jun 2011 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10066 Finance Act, 1968 replaced the Section 114 rebate regime with Section 80T, converting relief on capital gains from an average-rate rebate to a straight deduction; capital gains reduced by the Section 80T deduction are to be included in total income. Circulars Income Tax Mon, 30 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10066